San Bernardino Franchise Taxes & Business Licensing

Taxation and Finance California 3 Minutes Read ยท published February 10, 2026 Flag of California

San Bernardino, California businesses must understand franchise taxes, business licensing requirements and who enforces them. This guide explains where to find the controlling municipal rules, how the City administers business licenses and franchise arrangements, common compliance steps, and what to do if you receive a notice or citation. References are to city sources and department contacts so you can apply, pay, appeal, or report violations with confidence.[1]

Apply for or renew licenses well before opening to avoid late penalties.

Overview

The City of San Bernardino requires business registration and, in some cases, franchise agreements for utilities or exclusive providers. Local requirements come from the City municipal code and administrative procedures administered by the Finance Department and other city divisions. Franchise taxes and license taxes may be separate from state taxes and are imposed under local ordinances; details and classifications are set by ordinance or implementing resolution.[1]

Penalties & Enforcement

The City enforces licensing and franchise tax compliance through the Finance Department, Business License Division, and, where applicable, the City Attorney or code enforcement staff. Enforcement tools include notices, administrative fines, suspension or revocation of licenses, lien or collection actions, and referral to court for criminal or civil enforcement. For franchise agreements, the responsible city department listed in the franchise instrument performs compliance checks and enforces contract remedies.[2]

  • Fine amounts: not specified on the cited page.
  • Escalation: first, repeat, and continuing offence escalation ranges are not specified on the cited page.
  • Non-monetary sanctions: license suspension or revocation, administrative orders, contract remedies, and referral to court.
  • Enforcer: Finance Department, Business License Division; complaints and inquiries submitted via the City business licensing contact page.[2]
  • Appeals/review: appeal routes or statutory time limits are not specified on the cited page; check the cited municipal code or contact the Finance Department for procedural deadlines.
  • Defences and discretion: exemptions, permits, or authorized variances may apply per ordinance or franchise instrument; where available, the municipal code or franchise document describes them.
If you receive a notice, act quickly to request a review or file an appeal within any stated deadline.

Applications & Forms

The City publishes a Business License Application and related instructions; fee schedules and specific form numbers or codes for franchise taxes are not fully detailed on the cited pages and are described as variable by business classification or by franchise agreement. To obtain or submit forms, contact the Finance Department or use the City licensing web pages to download applications and payment instructions.[2]

  • Business License Application: available from the Finance Department; method: download and submit as instructed on the City page.
  • Fees: vary by business classification; specific fee tables are not specified on the cited page.
  • Deadlines: renewal dates and late-payment terms are set by the license notice or ordinance; check renewal notices or contact the Finance Department.

Common Violations

  • Operating without a valid city business license.
  • Failure to pay license tax, franchise fees, or required reporting.
  • Noncompliance with franchise agreement conditions (service levels, insurance, fees).
Common violations often arise from missed renewals or incorrect business classification.

FAQ

Do I need a business license in San Bernardino?
Most businesses operating in the City must obtain a business license from the Finance Department; specific exemptions are described in local ordinance and on the City licensing page.[2]
How are franchise taxes applied?
Franchise taxes or fees are imposed by ordinance or by contract for franchises; details depend on the specific franchise agreement or code section and may vary by utility or service provider.[1]
How do I appeal a citation or penalty?
Follow the appeal instructions on the notice and contact the Finance Department or the office identified in the citation; procedural time limits are not specified on the cited pages and should be confirmed with the issuing office.

How-To

  1. Confirm licensing requirements for your activity by reviewing the City municipal code and the Finance Department guidance.[1]
  2. Download and complete the Business License Application from the City website or request it from the Finance Department.[2]
  3. Calculate applicable fees (contact the Finance Department if the fee table is not published for your classification) and submit payment as directed.
  4. Keep records of submission, comply with reporting requirements, and renew on time to avoid penalties.

Key Takeaways

  • Check the City municipal code and Finance Department guidance for controlling rules.
  • Contact the Finance Department for forms, fee clarification, and appeals procedure.

Help and Support / Resources

  1. [1] City of San Bernardino Municipal Code
  2. [2] City Finance - Business License

Categories

General Governance and Administration Public Safety Public Health and Welfare Land Use and Zoning Housing and Building Standards Transportation Environmental Protection Parks and Public Spaces Business and Consumer Protection Taxation and Finance Labor and Employment Education Civil Rights and Equity Elections and Campaign Finance Events and Special Uses Signs and Advertising Utilities and Infrastructure Technology and Data